PER CURIAM.
Petitioner appeals as of right from the Michigan Tax Tribunal's opinion and order that found that the true cash value (TCV) for the 1982 and 1983 tax years for petitioner's twenty-eight-unit apartment building known as Southwind Apartments was $421,600 for each year, the same TCV found by the respondent assessing unit. At the hearing, petitioner contended that respondent's assessment level exceeded fifty percent of TCV because it failed to consider the...
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